Subsection 211.6(1) - Definitions
Excluded Trust
Paragraph (b)
Administrative Policy
16 May 2000 External T.I. 2000-0022205 - Qualifying Environmental Trust
Can a corporation can satisfy s. 20(1)(ss) and the requirements of the qualifying environmental trust (“QET”) definition (the...
Qualifying Environmental Trust
Administrative Policy
2015 Ruling 2015-0619281R3 - Qualifying Environmental Trusts for Pipelines
Facts
ACo owns and operates the Pipeline which is situated in Canada, and is responsible for the Reclamation Obligations in respect of the...
Locations of other summaries | Wordcount | |
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Tax Topics - Income Tax Act - 101-110 - Section 107.3 - Subsection 107.3(1) | 100% of the income and non-capital losses of a pipeline reclamation trust are allocable to the pipeline company | 158 |
22 August 2014 External T.I. 2014-0521951E5 - Qualifying Environmental Trusts - Purpose
On May 29, 2014, the National Energy Board decision MH-001-2013 on set-aside and collection mechanisms proposed a Model Trust Agreement to provide...
2013 Ruling 2012-0463871R3 - Qualifying Site
Four affiliated Canadian mining companies who operate Canadian mines directly (in the case of Corporation A and B) or through a partnership (in...
2013 Ruling 2012-0463471R3 - Single Reclamation Trust
A public company (the Corporation) will dissolve existing reclamation trusts with respect to different mining sites, receive the funds from the...
Locations of other summaries | Wordcount | |
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Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 33(2) | site pluralized | 49 |
2003 Ruling 2003-0050303 - AT-RISK BENEFIT AND ENVIRONMENTAL TRUST
Proposed transactions
Xco, which owns the “Mine,” will form a joint venture (“JV”) with a partnership funded by investors (the...
Locations of other summaries | Wordcount | |
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Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(ss) | investor-funded LP will enter into a JV with a mining co pursuant to which it will fund a QET respecting a mine to be reopened | 517 |
Qualifying Site
Administrative Policy
2013 Ruling 2012-0463621R3 - QET--Qualifying Site
A public company (Corporation A), and two "grandchild" Canadian subsidiaries (Corporations C and D), are the members of the Partnership. ...